VAT compliance cost for SMEs in Algeria: burden, complexity and business factors

This study investigates the cost of compliance for VAT in Algeria. Specifically, it examines the burden of VAT compliance cost by the small and medium enterprises (SMEs) in Algeria, the complexity of the VAT law and its compliance, and the business factors affecting VAT compliance cost.This study us...

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Bibliographic Details
Main Authors: Mansor, Muzainah, Ferdjani, Mohamed Abdessadek
Format: Article
Language:English
Published: Quest Journals Inc. 2017
Subjects:
Online Access:http://repo.uum.edu.my/21442/1/QJ%20JRBM%204%2012%202017%2028%2033.pdf
http://repo.uum.edu.my/21442/
http://www.questjournals.org/jrbm/v4-i12.html
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